This research is done at construction services company that is listed on Indonesia Stock Exchange. The purpose of this study is to determine the difference of income tax payable between the final income tax and non-final income tax imposition on construction services company listed on Indonesia Stock Exchange. The research methods used by the writer in this research are quantitative and descriptive method. Population in this research is all construction services companies registered in Indonesia Stock Exchange. The sample is 7 companies and 35 data observation for year 2012-2016. Data used in this research is secondary data. Data analysis method is done with descriptive statistic, normality test, homogeneity test and Independent Samples T-Test. After conducting statistical analysis, the conclusion of this research is there is significant difference between the impositions of final income tax with non-final income tax on construction services company listed on Indonesia Stock Exchange. The amount of income tax payable in construction services company on Indonesia Stock Exchange after the implementation of Government Regulation Number 51 Year 2008 and Government Regulation Number 40 Year 2009 is significantly higher than non-final income tax imposition based on Income Tax Law Number 36 Year 2008 Article 17. For government, the imposition of income tax with final income tax rate can give benefit for state revenue (Revenue Adequacy Principle). However, it is unfair for taxpayers in construction services business because it does not consider the condition of taxpayer (Equity Principle).